Repozytorium publikacji - Politechnika Gdańska

The following article describes and discusses the theoretical aspects of taxation including its functions, mechanisms and in particular income taxes and progression system. The author analysed the literature both historical and modern to research the topic. The idea of progressive taxation has been present in modern tax system for several ages together with its positive and negative consequences. The article summarises with several conclusions about the described topic of progressive taxation.

Autorzy

• dr Piotr Kasprzak link otwiera się w nowej karcie